SECTION 5. APPLICATION FOR

THE FORM 941 ELF PROGRAM

.01 A prospective Electronic Filer desiring to file Form 941 electronically must first submit a Letter of Application (‘‘Application’’) to participate in the Form 941 ELF Program.

.02 An Application must contain the following:

(1) the name, address, and EIN of the prospective Electronic Filer submitting the Application;

(2) the name, title, and telephone number of the person to contact regarding the Application;

(3) the first tax period for which the prospective Electronic Filer plans to file Forms 941 electronically;

(4) the estimated volume of returns the prospective Electronic Filer plans to file under the Form 941 ELF Program;

(5) the brand name of the software translation package and the EDI version to be used;

(6) a statement that the prospective Electronic Filer will keep a copy of all the Authorizations on file at the prospective Electronic Filer’s principal place of business for examination by the Service upon request;

(7) a representation that the prospective Electronic Filer will comply with section 10 of this revenue procedure concerning responsibilities of an Electronic Filer;

(8) an acknowledgement of any prior suspension from any of the magnetic tape or electronic filing programs, if applicable;

(9) the signature of the prospective Electronic Filer’s authorized signatory for filing federal tax returns for the prospective Electronic Filer; and

(10) the name and title of the person who is authorized to use the PIN for returns filed under the Form 941 ELF Program. See Exhibit 1 of this revenue procedure for a sample Application.

.03 In the case of an Electronic Filer that is an Agent, an Application must include two types of attachments:

(1) an Agent’s List; and (2) an Authorization (Form 8655) for each taxpayer included on the Agent’s List fulfilling the following requirements:

(a) an Authorization executed after January 31, 1996, must be made

on Form 8655 (with a revision date of October 1995 or later) or its equivalent;

(b) except to the extent provided in section 5.03(2)(c) of this revenue procedure, an Authorization will remain in effect until a new Authorization is received by the Service.

(c) the Service will not accept Forms 941 filed electronically by an Agent after December 31, 1996, unless the Service has received an Authorization on Form 8655 (with a revision date of October 1995 or later) or its equivalent that expressly permits the Agent to file tax returns electronically on behalf of the taxpayer. The Service will accept Forms 941 filed electronically by an Agent prior to January 1, 1997, unless the Service has received an Authorization that expressly precludes the Agent from filing tax returns electronically on behalf of the taxpayer. See Rev. Proc. 96–17 for instructions on preparing Form 8655.

.04 To allow sufficient time for the approval process, the prospective Electronic Filer should submit the Application by the Application due dates preceding the quarter ending dates, as follows: